Answer Posted / renjith t n

You need to look at ROW_NUMBER() to do this effectively.
Temp tables, cursors are to costly.

CREATE PROCEDURE myProc

@StartIndex INT
@MaxRecords INT

AS

SET @StartIndex = @StartIndex + 1

SELECT
first_name,
last_name,
middle_init
FROM
(SELECT
first_name,
last_name,
middle_init
ROW_NUMBER() OVER(ORDER BY last_name)
AS rownum
FROM
Users)
AS Users
WHERE
rownum between @StartIndex and (@StartIndex + @MaxRecords) -
1

Then we can use Dataset for best performance..

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